Tax Appeals Commission determination 139TACD2023 regarding Stamp Duty, 2023

Administrative Decision Number139TACD2023
Date25 August 2023
Subject MatterStamp Duty
RespondentThe Revenue Commissioners
The Revenue Commissioners
1. This is an appeal to the Tax Appeals Commission (“the Commission”) pursuant to and in
accordance with the provisions of section 949I of the Taxes Consolidation Act 1997 (“the
TCA 1997”) brought on behalf of (“the Appellant”) against a refusal by the
Revenue Commissioners (“the Respondent”) of a claim made by the Appellant for a
repayment of Stamp Duty, in accordance with the provisions of Section 159A of the Stamp
Duty Consolidation Act 1999 (“the SDCA 1999”). The amount at issue is in the sum of
2. On 21 November 2022, the Appellant duly appealed to the Commission. In accordance
with the provisions of section 949U TCA 1997 and by agreement with the parties, this
appeal is determined without a hearing.
3. By Deed of Transfer dated 18 January 2017, the Appellant purchased property at
, for the purchase price of .
4. On 20 January 2017, a Stamp Duty return was filed online on a self-assessment basis.
The Stamp Duty return stated that the property was non-residential, agricultural land.

To continue reading

Request your trial

VLEX uses login cookies to provide you with a better browsing experience. If you click on 'Accept' or continue browsing this site we consider that you accept our cookie policy. ACCEPT